Africa & Indian Ocean · Southern Africa

Namibia

Namibia offers one of the best tax deals in Africa. It runs a genuinely territorial system, with no capital gains tax and no inheritance tax. But the immigration side tells a different story. There is no investor category, the permanent residence queue has been frozen since April 2025, and naturalising here means giving up every other passport you hold.

Last verified July 202676 visa-free destinations

Frequently asked

Does Namibia have an investor or golden-visa programme?

No. There is no investor category in the Immigration Control Act 1993 and no statutory capital threshold. What agencies market as a Business Investment Permit, or an investor permit, is simply an ordinary section 27 employment permit issued to someone employed by their own company. Agency figures for a supposed minimum contradict each other, ranging from N$2m to N$3.95m to N$4m, while another agency admits there is no minimum at all. Treat any NAD threshold you are quoted as pure marketing.

Can I get Namibian permanent residence right now?

In practice, no. Decisions are frozen. In Immigration Selection Board v Knoche [2025] NAHCMD 180 (17 April 2025), the court found that the Board had refused permanent residence based on a fixed assets test with no basis in section 26(3)(d), and ordered the Board to issue it. Execution was stayed pending a Supreme Court appeal, and the Ministry used that stay to suspend all permanent-residence decisions. Reportedly around 55 applications are stuck, some for 18 months. Filing now buys a place in a queue that is not moving, with no hearing date in sight.

Does Namibia tax my foreign income?

No. Namibia runs a pure source-based system, so foreign income of residents is not taxed at all. There is also no capital gains tax generally, no wealth tax, and no inheritance, estate or gift taxes. That makes it one of the best tax propositions in Africa. A 10% dividend tax was announced effective 1 January 2026, but the enabling Income Tax Amendment Bill remained under legal review at July 2026 and should be treated as not in force. The tax system is excellent. The immigration system is the problem.

If I naturalise in Namibia, can I keep my other passports?

No, and for a multi-citizenship family this disqualifies Namibia outright. Section 5(1)(g) of the Citizenship Act requires an applicant to be willing to renounce the citizenship of any foreign country. Section 5(8) makes the grant entirely discretionary, with no reasons given and no appeal. Section 7(1)(a) then strips Namibian citizenship from a naturalised citizen who later voluntarily acquires another nationality. Namibian-born children are constitutionally protected under Article 4(8) and may hold dual citizenship freely. The restriction applies only to the naturalising parent.

How long does it take to reach Namibian citizenship?

It takes longer than the marketing suggests. The real figure is 10 years, not five. The Constitution Second Amendment Act 7 of 2010 raised Article 4(5)(b) from five to ten years of continuous ordinary residence, and the marriage route from two to ten. Crucially, only permanent-residence time counts toward that clock. Employment-permit time does not. With permanent residence currently frozen, the only path that actually accrues has stopped. Namibia's own Permanent Mission to the UN was still publishing the pre-2010 text when checked, so do not rely on sources that look official but are simply out of date.

Does time on a Namibian work permit count toward permanent residence or citizenship?

No. Namibian law does not count time spent only on a temporary permit toward the residence required for naturalisation. As a separate matter, the Supreme Court held in Minister of Home Affairs and Immigration v Prollius [2020] NASC 1 (19 March 2020), heard together with the Holtmann matter, that domicile under the Immigration Control Act cannot be acquired while a person is present only on an employment or visitor's permit, even with a proven intention to make Namibia their permanent home. The decision is frequently miscited as Holtzmann. The reported name is Prollius, and the domicile point turns on the Immigration Control Act rather than the Citizenship Act. The honest advice is to enjoy Namibia's territorial tax treatment as a permit-holder, and to abandon any plan that depends on reaching permanent residence or citizenship through work-permit years.

Is the USD 365,000 Namibia residence by investment route real?

This is a single-developer real estate scheme with no statutory basis. Henley's own Namibia Residence by Investment page states that the process is under government review. The product amounted to USD 365,000 into one private development, President's Links Estate at Walvis Bay, wrapped around an ordinary work permit. There is no investor permit in the Act to support it. The Namibia Investment Promotion Act 9 of 2016 was never brought into force, and the replacement Bill is still not law after roughly a decade.

What is the Namibia digital nomad visa, and does it lead anywhere?

This is a clean, inexpensive, honestly designed six-month visa administered by the Namibia Investment Promotion and Development Board. It requires USD 2,000 a month for the applicant, USD 1,000 for a spouse and USD 500 per child, plus a NAD 3,300 application fee. But it is explicitly a visitor product. It is non-renewable, you may only reapply 12 months after expiry, and it builds no path to permanent residence or citizenship. Namibia also remains on the EU AML high-risk list despite its FATF delisting in June 2026, so expect some banking friction.

Tax position

Income tax (top)
37% above NAD 1,550,000, with a tax-free threshold of NAD 100,000
Capital gains
None, in general. The only exceptions are profits from mining and petroleum licences and rights, and from direct or indirect transfers of shares in companies that hold them.
Wealth tax
None
Inheritance tax
None. There are no inheritance, estate or gift taxes.
Special regime
Namibia taxes purely on a source basis. Foreign income earned by residents is not taxed at all. A 10% dividend tax was announced to take effect on 1 January 2026, but the Income Tax Amendment Bill that would put it into law was still under legal review as of July 2026. For now, treat it as not in force.
Territorial
Yes. Foreign-source income generally falls outside its scope.
CFC rules
No
Exit tax
No
CRS
Not participating

Is Namibia actually right for your family?

We will tell you if it is not. That is the whole service.

Book a consultation